6. Sims Company reported net income for 2022 in the amount of $70,000. During 2022 , Sims declared and paid $4,000 in cash dividends on its nonconvertible preferred stock. Sims also paid $10,000 cash dividends on its common stock. Sims had 40,000 common shares outstanding from January 1 until 10,000 new shares were sold for cash on July 1, 2022. A 2-for-1 stock split was granted on July 5, 2021 What is the 2022 basic eamings per share? (Round final answers to 2 decimal places.) A. All answers are incorrect. B. $0.72. C. $0.75 D. $0.78